| In the past thirty years,as a pillar industry of China's national economy,real estate plays a decisive role in the national economy,and real estate tax is also an important source of national tax revenue.However,due to the long development cycle of real estate,the wide range of different departments'involving,the great variety of taxes,the lack of information sharing in various departments,and loopholes in tax supervision,tax evasion in real estate enterprises has worsened dramatically,and the growth rate of real estate prices is far greater than that of real estate tax revenue.Thus there are more and more doubts on the real estate tax,and a higher attention is paid on the real estate tax evasion from the whole society.The paper will analyze the tax evasion behavior of real estate enterprises from different aspects,and explain the taxation problems of real estate enterprises from the point of tax evasion and conspiracy.Firstly,the paper summarized the current research methods and directions of real estate enterprises' tax evasion through the introduction of the research on real estate enterprises' conspiracy and tax evasion from the domestic and foreign.Secondly,by the application of A-S game tax evasion model,tax prospect theory and cooperative game model the impact of conspiracy and tax evasion on real estate taxation was interpreted theoretically from the view of conspiracy.Thirdly,through the case analysis of a certain real estate company,this paper explored the influence of different conspiracy behaviors of real estate enterprises on the taxation.Conspiracy between governments and enterprises,conspiracy between enterprises,and conspiracy between legal persons and natural persons were involved in the case,and the previous theoretical analysis was explained and verified by the use of the data from the case.Finally,suggestions were given from the aspects of tax law,tax assessment,tax audit,information sharing,country cooperation and public to different kinds of conspiracies. |
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